现阶段企业税务会计存在的问题与对策

现阶段企业税务会计存在的问题与对策

摘要

随着社会主义市场经济体制的逐步建立与对外开放的日益扩大，我国的税收政策和会计实施环境也发生了巨大变化，财务会计和税务会计的关系也随之有了新的发展。新的所得税法案的通过标志着我国税收法律体系的进一步完善，也表明国家通过税收这一经济杠杆宏观调控我国经济发展的决心和能力。但是我国不可避免的面临企事业单位或个人纳税意识薄弱，执业水平低下，甚至更多的企业仍抱有侥幸心理，试图通过偷，逃税来达到少缴，晚缴，甚至不缴的目的。本文首先介绍税务会计的相关概念，然后阐述税务会计的发展现状，并通过分析现状提出现存的问题，最后根据问题提出解决措施。

关键词：企业税务会计；财务会计；问题；对策

ABSTRACT

    With the gradual establishment of the socialist market economic system and the increasing opening to the outside world, China's tax policy and accounting environment has also undergone tremendous changes, the relationship between financial accounting and tax accounting has also been a new development. The adoption of the new income tax bill marks the further improvement of China's tax law system, also shows that the country through the taxation of the economic leverage of macroeconomic regulation and control of China's economic development determination and ability. But China is inevitably faced with enterprises or institutions

Personal tax awareness is weak, low level of practice, and even more enterprises still have chances, trying to steal, tax evasion to achieve less payment, late payment, or even the purpose of not paying. This paper first introduces the concept of tax accounting, and then elaborates the present situation of tax accounting, and puts forward the existing problems by analyzing the present situation, and finally puts forward the solution according to the problem.

 Key words: enterprise tax accounting; financial accounting; problem; countermeasure

目录

引言 3

一、税务会计的产生及概念 3

二、我国的税务会计与财务会计 3

（一）现阶段我国税务会计与财务会计的矛盾 3

（二）我国税务会计与财务会计相分离的必要性 3

（三）选择适合我国税务会计分离模式 3

三、现阶段我国企业税务会计现状分析以及存在的问题 3

（一）我国税务会计现状分析 3

（二)现阶段我国企业税务会计存在的问题 3

1.受会计核算税制变化影响而复杂化 3

2.税务会计监督职能效率低下 3

四、完善企业税务会计的对策 3

（一）组建专业的税务会计核算单位 3

（二）加强企业税务会计管理 3

结论 3

参考文献 3